Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the registration
statements for Perrigo Company's 1988 Employee Incentive Stock Option Plan as
amended (Registration Nos. 33-46265 and 333-101205), 1989 Non-qualified Stock
Option Plan for Directors as amended (Registration Nos. 33-46264 and
333-101204), 2003 Long-Term Incentive Plan (Registration Nos. 333-118194 and
333-136639), L. Perrigo Investment Plan and Trust (Registration No. 33-46262)
and Profit-Sharing and Investment Plan (Registration No. 333-141101) of our
reports dated August 22, 2007 relating to the consolidated financial statements
and schedule and the effectiveness of Perrigo Company's internal control over
financial reporting, which appear in this Form 10-K.


                                        By: /s/ BDO Seidman, LLP
                                            --------------------
                                            BDO Seidman, LLP

Grand Rapids, Michigan
August 22, 2007



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